SHRI NEERAJ MAHESHWARI,SONEBHADRA vs. DY. CIT, (CPC), BENGALURU

In the result, the appeal of the assessee is allowed

Bench: Shri.Vijay Pal Rao & Before Shri. Ramit Kocharassessment Year: 2018-19 Shri Neeraj Maheshwari, V. Shri Amrit Raj Singh, Bijpur Rihand Nagar, Sonebhadra- Dy. Commissioner Of Inco Tax, 2312233, U.P. Cpc Bangalore Pan- Afvpm5660E (Appellant) (Respondent) Appellant By: Sh. A.K. Pandey, Adv Respondent By: Sh. A.K. Singh, Sr. Dr Date Of Hearing: 09.05.2022 Date Of Pronouncement: 10.05.2022 O R D E R

disallowance could be made in view of the provisions of Section 43B as amended by Finance Act, 2003. 6. In the present case, the assessee had remitted the employees contribution beyond the due date for payment, but within the due date for filing the return of income. Hence, following the above-said decision, we find no reason to differ with

COMMERCIAL AUTO SALES PVT. LTD.,,ALLAHABAD vs. ASSISTANT DIRECTOR OF INCOME TAX CENTRALIZED PROCESSING CENTRE, BENGALURU

In the result, appeal filed by the assessee is in ITA No

Bench: Shri Vijay Pal Rao & Shri Ramit Kochar

disallowance could be made in view of the provisions of Section 43B as amended by Finance Act, 2003. 6. In the present case, the assessee had remitted the employees contribution beyond the due date for payment, but within the due date for filing the return of income. Hence, following the above-said decision, we find no reason to differ with

JYOTI MEDISERVICES PRIVATE LIMITED,,ALLAHABAD vs. DCIT, CENTRAL CIRCLE,, ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153D of the Act were inserted by Finance Act, 2007 with effect from 01/06/2007. In our humble understanding of the said provisions, we are of the opinion that the Legislature wanted the assessment/reassessment of the search cases should be made and order should be passed with the prior approval of superior authority. The word approval has not been defined

JYOTI MEDISERVICES PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD, ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153D of the Act were inserted by Finance Act, 2007 with effect from 01/06/2007. In our humble understanding of the said provisions, we are of the opinion that the Legislature wanted the assessment/reassessment of the search cases should be made and order should be passed with the prior approval of superior authority. The word approval has not been defined

ASSISTANT COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JYOTI MEDISERVICES LTD., ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153D of the Act were inserted by Finance Act, 2007 with effect from 01/06/2007. In our humble understanding of the said provisions, we are of the opinion that the Legislature wanted the assessment/reassessment of the search cases should be made and order should be passed with the prior approval of superior authority. The word approval has not been defined

JYOTI MEDISERVICES PRIVATE LIMITED, ,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, , ALLAHABAD

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

section 153D of the Act were inserted by Finance Act, 2007 with effect from 01/06/2007. In our humble understanding of the said provisions, we are of the opinion that the Legislature wanted the assessment/reassessment of the search cases should be made and order should be passed with the prior approval of superior authority. The word approval has not been defined

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. JEEVAN JYOTI CHARITABLE TRUST, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

115 Revenue’s paper book in I.T.A. No.34 to 40/All/2019 117 119 121 Assessee’s paper book in I.T.A. No.337/All/2018 124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing, representatives

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

115 Revenue’s paper book in I.T.A. No.34 to 40/All/2019 117 119 121 Assessee’s paper book in I.T.A. No.337/All/2018 124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing, representatives

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

115 Revenue’s paper book in I.T.A. No.34 to 40/All/2019 117 119 121 Assessee’s paper book in I.T.A. No.337/All/2018 124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing, representatives

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

115 Revenue’s paper book in I.T.A. No.34 to 40/All/2019 117 119 121 Assessee’s paper book in I.T.A. No.337/All/2018 124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing, representatives

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

115 Revenue’s paper book in I.T.A. No.34 to 40/All/2019 117 119 121 Assessee’s paper book in I.T.A. No.337/All/2018 124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing, representatives

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

115 Revenue’s paper book in I.T.A. No.34 to 40/All/2019 117 119 121 Assessee’s paper book in I.T.A. No.337/All/2018 124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing, representatives

DEPUTY COMMISSIONER OF INCOME TAX, ALLAHABAD vs. NAVJEEVAN PEDIATRICS PRIVATE LIMITED, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

115 Revenue’s paper book in I.T.A. No.34 to 40/All/2019 117 119 121 Assessee’s paper book in I.T.A. No.337/All/2018 124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing, representatives

MINTO COLONIZERS PRIVATE LIMITED,ALLAHABAD vs. DCIT CENTRAL CIRCLE , ALLAHABAD, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

115 Revenue’s paper book in I.T.A. No.34 to 40/All/2019 117 119 121 Assessee’s paper book in I.T.A. No.337/All/2018 124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing, representatives

JEEVAN JYOTI INFRASTRUCTURE COMPANY PRIVATE LIMITED,ALLAHABAD vs. DCIT, CENTRAL CIRCLE, ALLAHABAD , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

115 Revenue’s paper book in I.T.A. No.34 to 40/All/2019 117 119 121 Assessee’s paper book in I.T.A. No.337/All/2018 124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing, representatives

MINTO DEVELOPERS PVT. LTD.,ALLAHABAD vs. ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE , ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

115 Revenue’s paper book in I.T.A. No.34 to 40/All/2019 117 119 121 Assessee’s paper book in I.T.A. No.337/All/2018 124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing, representatives

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

115 Revenue’s paper book in I.T.A. No.34 to 40/All/2019 117 119 121 Assessee’s paper book in I.T.A. No.337/All/2018 124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing, representatives

VANDANA BANSAL L/H OF LATE DR. ASHWANI KUMAR BANSAL, ,ALLAHABAD vs. ACIT, CENTRAL CIRCLE,, ALLAHABAD

In the result, the appeals and Cross Objections filed by the assessees are allowed and the appeals of the Revenue are dismissed

Bench: Shri Anadee Nath Misshra & Shri Subhash Malguria

115 Revenue’s paper book in I.T.A. No.34 to 40/All/2019 117 119 121 Assessee’s paper book in I.T.A. No.337/All/2018 124 126 Assessee’s paper book in I.T.A. No.34 to 40/All/2018 Assessee’s paper book in I.T.A. No.13/All/2025 Assessee’s appeal in I.T.A. No.14/Allahabad/2025 Assessee’s paper book in I.T.A. No.39 to 41/All/2025 (F) At the time of hearing, representatives